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More worthy of admiration than the subjugation of such large territories in which of course many others have also been successful, is the fact that Akbar succeeded in establishing order, peace, and prosperity in the regained and newly subjugated provinces. This he brought about by the introduction of a model administration, an excellent police, a regulated post service, and especially a just division of taxes.[10] Up to Akbar's time corruption had been a matter of course in the entire official service and enormous sums in the treasury were lost by peculation on the part of tax collectors.

Akbar first divided the whole realm into twelve and later into fifteen viceregencies, and these into provinces, administrative districts and lesser subdivisions, and governed the revenues of the empire on the basis of a uniformly exact survey of the land. He introduced a standard of measurement, replacing the hitherto customary land measure (a leather strap which was easily lengthened or shortened according to the need of the measuring officer) by a new instrument of measurement in the form of a bamboo staff which was provided with iron rings at definite intervals. For purposes of assessment land was divided into four classes according to the kind of cultivation practiced upon it. The first class comprised arable land with a constant rotation of crops; the second, that which had to lie fallow for from one to two years in order to be productive; the third from three to four years; the fourth that land which was uncultivated for five years and longer or was not arable at all. The first two classes of acreage were taxed one-third of the crop, which according to our present ideas seems an exorbitantly high rate, and it was left to the one assessed whether he would pay the tax in kind or in cash. Only in the case of luxuries or manufactured articles, that is to say, where the use of a circulating medium could be assumed, was cash payment required. Whoever cultivated unreclaimed land was assisted by the government by the grant of a free supply of seed and by a considerable reduction in his taxes for the first four years.

Akbar also introduced a new uniform standard of coinage, but stipulated that the older coins which were still current should be accepted from peasants for their full face value. From all this the Indian peasants could see that Emperor Akbar not only desired strict justice to rule but also wished to further their interests, and the peasants had always comprised the greatest part of the inhabitants, (even according to the latest census in 1903, vol. I, p. 3, 50 to 84 percent of the inhabitants of India live by agriculture). But Akbar succeeded best in winning the hearts of the native inhabitants by lifting the hated poll tax which still existed side by side with all other taxes.

The founder of Islam had given the philanthropical command to exterminate from the face of the earth all followers of other faiths who were not converted to Islam, but he had already convinced himself that it was impossible to execute this law. And, indeed, if the Mohammedans had followed out this precept, how would they have been able to overthrow land upon land and finally even thickly populated India where the so-called unbelievers comprised an overwhelming majority? Therefore in place of complete extermination the more practical arrangement of the poll tax was instituted, and this was to be paid by all unbelievers in order to be a constant reminder to them of the loss of their independence. This humiliating burden which was still executed in the strictest, most inconsiderate manner, Akbar removed in the year 1565 without regard to the very considerable loss to the state's treasury. Nine years later followed the removal of the tax upon religious assemblies and pilgrimages, the execution of which had likewise kept the Hindus in constant bitterness towards their Mohammedan rulers.

Sometime previous to these reforms Akbar had abolished a custom so disgusting that we can hardly comprehend that it ever could have legally existed. At any rate it alone is sufficient to brand Islam and its supreme contempt for followers of other faiths, with one of the greatest stains in the history of humanity. When a tax-collector gathered the taxes of the Hindus and the payment had been made, the Hindu was required "without the slightest sign of fear of defilement" to open his mouth in order that the tax collector might spit in it if he wished to do so.[11] This was much more than a disgusting humiliation. When the tax-collector availed himself of this privilege the Hindu lost thereby his greatest possession, his caste, and was shut out from any intercourse with his equals. Accordingly he was compelled to pass his whole life trembling in terror before this horrible evil which threatened him. That a man of Akbar's nobility of character should remove such an atrocious, yes devilish, decree seems to us a matter of course; but for the Hindus it was an enormous beneficence.

Akbar sought also to advance trade and commerce in every possible way. He regulated the harbor and toll duties, removed the oppressive taxes on cattle, trees, grain and other produce as well as the customary fees of subjects at every possible appointment or office. In the year 1574 it was decreed that the loss which agriculture suffered by the passage of royal troops through the fields should be carefully calculated and scrupulously replaced.

Besides these practical regulations for the advancement of the material welfare, Akbar's efforts for the ethical uplift of his subjects are noteworthy. Drunkenness and debauchery were punished and he sought to restrain prostitution by confining dancing girls and abandoned women in one quarter set apart for them outside of his residence which received the name Shâitânpura or "Devil's City."[12]

The existing corruption in the finance and customs department was abolished by means of a complicated and punctilious system of supervision (the bureaus of receipts and expenditures were kept entirely separated from each other in the treasury department,) and Akbar himself carefully examined the accounts handed in each month from every district, just as he gave his personal attention with tireless industry and painstaking care to every detail in the widely ramified domain of the administration of government. Moreover the Emperor was fortunate in having at the head of the finance department a prudent, energetic, perfectly honorable and incorruptible man, the Hindu Todar Mal, who without possessing the title of vizier or minister of state had assumed all the functions of such an office.

It is easily understood that many of the higher tax officials did not grasp the sudden break of a new day but continued to oppress and impoverish the peasants in the traditional way, but the system established by Akbar succeeded admirably and soon brought all such transgressions to light. Todar Mal held a firm rein, and by throwing hundreds of these faithless officers into prison and by making ample use of bastinado and torture, spread abroad such a wholesome terror that Akbar's reforms were soon victorious.

How essential it was to exercise the strictest control over men occupying the highest positions may be seen by the example of